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Section 128A Eligibility, Goods and Services Tax - GST

Issue Id: - 119707
Dated: 12-3-2025
By:- Vigneshwari M

Section 128A Eligibility


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Hi,

Can we consider applying for Section 128A Amnesty scheme for cases where Interest is demanded for ITC reversal done under Rule 37?

Can this interest be considered under the scope of Interest on 'self assessed tax'?

Thanks,

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Page: 1


1 Dated: 12-3-2025
By:- Shilpi Jain

Recent circular confirms that even for a notice/order only for interest and penalty would also be eligible for the scheme.


Page: 1

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